Partnerships file an information return to report their income, gains, losses, deductions, credits, etc. A partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Partners must include partnership items on their tax or information returns.
Reporting Related to IRC Section 965 on 2017 Returns -- 08-MAR-2018
Other Items You May Find Useful
Publication 15 (Circular E), Employer's Tax Guide
Publication 51 (Circular A), Agricultural Employer's Tax Guide
Publication 225, Farmer's Tax Guide
Comment on Form 1065
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.